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| Section | Weight | Objectives |
|---|---|---|
| Technology and Data Analytics | 10-15% | - Artificial Intelligence in GRC - Data Collection and Analysis - GRC Technology Platforms - Dashboard and Visualization |
| Policies, Procedures and Controls | 15-20% | - Control Design and Implementation - Control Testing and Monitoring - Control Automation - Policy Framework Development |
| GRC Fundamentals | 15-20% | - GRC Basic Concepts and Terminology - Integrated GRC Philosophy - GRC Capability Model - The Three Lines Model |
| Context Setting | 10-15% | - Organizational Culture and Values - Stakeholder Identification and Analysis - Legal, Regulatory and Contractual Requirements - Business Objectives and Strategy Alignment |
| Communication, Reporting and Assurance | 15-20% | - Effective Communication Strategies - Continuous Monitoring - Reporting to Stakeholders - Assurance and Audit Integration |
| Risks and Opportunities | 20-25% | - Key Risk Indicators (KRIs) - Opportunity Management - Risk Response and Mitigation Strategies - Risk Appetite and Tolerance - Risk Identification and Assessment |
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NEW QUESTION # 127
What is the role of an assurance provider in the assurance process?
Answer: C
Explanation:
Anassurance providerplays a key role in evaluating and assessing information or claims related to a subject matter toenhance confidencein its accuracy, reliability, and integrity.
* Primary Role of Assurance Providers:
* Assurance providers assess whether an organization's statements, claims, and activities are valid and align with established criteria.
* Their work helps stakeholders gain confidence in the truth and effectiveness of the information presented.
* Why Other Options Are Incorrect:
* B: Oversight of compliance programs is a different role, typically handled by compliance officers or the compliance department.
* C: Conducting financial audits is one type of assurance activity, but the broader role is more general than just financial audits.
* D: Developing risk management strategies is part of governance, not directly the responsibility of assurance providers.
References:
* COSO ERM Framework: Discusses assurance providers' role in risk management and oversight.
* ISO 19011 (Auditing Management Systems): Highlights the role of assurance in verifying compliance and claims.
NEW QUESTION # 128
What does it mean for an organization to "reliably achieve objectives" as part of Principled Performance?
Answer: D
Explanation:
"Reliably achieving objectives" as part ofPrincipled Performancereflects a balanced, ethical, and consistent approach to meeting organizational goals.
* Mission, Vision, and Balanced Objectives:
* The organization ensures that objectives align with its purpose and long-term aspirations.
* Thoughtful and Transparent Execution:
* Decision-making processes are deliberate and consider ethical implications, risk management, and stakeholder interests.
* Dependable Consistency:
* Consistently achieving objectives builds trust with stakeholders and demonstrates resilience.
* Why Other Options Are Incorrect:
* A: Focusing solely on short-term goals risks long-term sustainability.
* B: Measurable outcomes are important but do not capture the broader principles.
* D: Profitability is only one aspect of balanced objectives.
References:
* OCEG GRC Capability Model: Defines principled performance as achieving objectives while addressing uncertainty and acting with integrity.
* ISO 31000 (Risk Management): Aligns reliability with structured, ethical decision-making.
NEW QUESTION # 129
How is the level of assurance determined in relation to objectivity and competence?
Answer: A
NEW QUESTION # 130
What are the two dimensions that drive an organization's engagement with stakeholders?
Answer: D
NEW QUESTION # 131
What are the two key factors that determine the level of assurance provided by an assurance provider?
Answer: D
NEW QUESTION # 132
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